CBP Ruling N060556 — The tariff classification of mesh vest and backpack from Vietnam.

Tariff classification

Headings: 4202, 6114

Product description

Style 81895 consists of a backpack and a mesh vest. These items may be worn together or separately. The vest is composed of 100% polyester knit mesh fabric. The vest has a full front zipper opening; adjustable buckles on each side of the textile webbing and at the shoulders; numerous pockets on the front and inside panels secured by hook and loop closures; side entry pockets with zipper closure; oversized armholes; and two zippered pockets on the back of the garment. The backpack is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure and two permanently attached shoulder straps which allow the pack to be worn on the back. The samples will be returned as requested.

CBP rationale

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The applicable subheading for the vest will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other.

Full text

N060556 June 4, 2009 CLA-2-62:OT:RR:NC::348 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 6114.30.3060 Rachael A. Slisz Patagonia 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of mesh vest and backpack from Vietnam. Dear Ms. Slisz: In your letter dated May 6, 2009, you requested a tariff classification ruling. Style 81895 consists of a backpack and a mesh vest. These items may be worn together or separately. The vest is composed of 100% polyester knit mesh fabric. The vest has a full front zipper opening; adjustable buckles on each side of the textile webbing and at the shoulders; numerous pockets on the front and inside panels secured by hook and loop closures; side entry pockets with zipper closure; oversized armholes; and two zippered pockets on the back of the garment. The backpack is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure and two permanently attached shoulder straps which allow the pack to be worn on the back. The samples will be returned as requested. The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The applicable subheading for the vest will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other.... Other: Men's or boys'. The duty rate will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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